The recent U.S. inflation measures show that high prices have not departed yet—and they continue to fuel an affordability ...

Many CPAs who represent notfor-profit clients and serve on not-for-profit boards may be interested in a web page created by ...

Audit and tax firms have long understood that the traditional services for which they are being engaged (e.g., conducting an ...

Many corporate executives continually question and analyze their business practices to achieve their goals more effectively ...

Recent events in the cryptocurrency industry highlight the risks for investors and customers—as well as auditors. This article summarizes the international, U.S. GAAP, and PCAOB auditing standards and ...

Currently, in order to be licensed, CPA candidates must earn a bachelor’s degree (usually 120 hours), earn 30 hours beyond the bachelor’s degree (which may entail completing a master’s degree), and ...

Nonfungible tokens (NFT) are virtual records of ownership of either physical assets or digital assets, such as digital artwork, concert tickets, or access to games. The value of NFTs differs based on ...

ICYMI | 20 Questions about Establishing a Health & Wellness Program in the Workplace Opportunities for Tax and Cost Savings ...

The proliferation of technology throughout modern business has created novel opportunities for financial statement fraud. But technology tools can also be leveraged to help detect and prevent fraud.

It has been nearly 20 years since, in the pages of the Journal, the authors introduced the Fraud Diamond—a novel extension of the long-established Fraud Triangle that places greater emphasis on the ...

A Different Way to Think About Fraud Risks The authors believe that the fraud triangle could be enhanced to improve both fraud prevention and detection by considering a fourth element. In addition to ...